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TMI Blog2014 (10) TMI 645X X X X Extracts X X X X X X X X Extracts X X X X ..... AC (AR) ORDER Per P.K. Das; Revenue has filed these applications for change of cause title from Commissioner of Central Excise, Chennai - II to Commissioner of Service Tax, Chennai. After hearing both sides, we direct the Registry to amend the cause title as Commissioner of Service Tax, Chennai, instead of Commissioner of Central Excise, Chennai - II, for further proceedings. Miscellaneous appl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e recipient of the service (i.e. the companies). He submits that they have also paid an amount of Rs. 74,41,994/- as detailed in their reply to the show-cause notice but the adjudicating authority only recorded the tax paid as Rs. 29,03,409/-. The learned counsel also disputed the quantification of the demand. It is contended that the demand was raised on the basis of Profit & Loss Account without ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... deposit of balance dues after taking into consideration the financial hardship as pleaded. We find that the classification dispute of the service would be examined at the time of appeal hearing at length. Prima facie, we find it would be treated as Cargo Handling Service as evident from the various documents. 7. After considering the overall facts and circumstances of the case and the financial h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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